South Dakota can now enter into tax collection agreements with Indian tribes to collect a broader range of taxes, including new categories like the gross receipts tax on visitor-related businesses and the excise tax on farm machinery. The state can retain an agreed-upon percentage of collected revenue as an administrative fee for handling the collections. This expands the types of taxes previously available under these agreements.
This bill does not directly amend codified state law.
The amendment consolidates the tax types that Indian tribes can collect by removing separate line items for remote seller sales tax (chapter 10-64) and marketplace provider tax (chapter 10-65), instead folding them into the retail sales tax and use tax provisions as applications thereof. This change NARROWS the bill by eliminating what appeared to be two distinct taxable categories and clarifying they fall under existing sales and use tax frameworks.
The amendment makes only a technical correction, changing "agreed-23 upon" to "agreed-upon" (fixing the hyphenation of a compound adjective), while converting the bill from engrossed to enrolled status with standard signature pages and filing information added.
Other amendments
Signed by the Governor H.J. 496
Delivered to the Governor H.J. 480
Signed by the President S.J. 434
Signed by the Speaker H.J. 462
Senate Do Pass Amended Passed, YEAS 32, NAYS 1. S.J. 403
Senate Deferred to another day S.J. 373
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 6, NAYS 0.
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 232
House of Representatives Do Pass Amended Passed, YEAS 63, NAYS 2. H.J. 264
Taxation Do Pass Amended Passed, YEAS 11, NAYS 0. H.J. 3
Taxation Motion to amend H.J. 2
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 180
Prime sponsor · Rep.
R
Do Pass Amended
Taxation — Do Pass
Do Pass Amended
Taxation — Do Pass Amended